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Procurement process for short fall of quantity

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Dear I got new snenario its mentioned below

 

PO will be done for 10 Pcs  Rate 100/-, GRN will be done for 8Pcs (2 pcs short) but as vendor has send the invoice along with consignment, (Rate is changed  110/-) client want to book the invoice for complete amount and then raise a credit note of 2 pcs short.

 

How do i process dis scenario and what are all the necessary steps do i need to take

Pls explain which account it will get posted


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